Section 45(d) in The Rajasthan Sales Tax Act, 1994
(d)every person who obtains the whole or any part of the stock relating to the business of such firm, association of persons or Hindu undivided family, and gets himself registered within a period of three months from the date he obtains such stock shall be liable to pay tax on the sale or purchase of the goods made by him with effect from the date of such dissolution, discontinuance or partition, as the case may be.
